Individual Income Tax

progressive tax
A progressive tax - tax rate increases as the taxable base amount increases.

proportional tax
A proportional tax - the tax rate is fixed, with no change as the taxable base amount increases or decreases.
The amount of the tax is in proportion to the amount subject to taxation.

List of countries by tax rates

Formula for IIT (Proportional)
Gross salary * 0,11%= SI
Gross salary – SI – 75 € = Basis for IIT
Basis for IIT * 24% = IIT

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